Clause 89 - Amendment of section 149. - Finance Bill, 2021

Amendment of section 149. 89. In section 149 of the Customs Act, after the proviso, the following provisos shall be inserted, namely: Provided further that such authorisation or amendment may also be done electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria: Provided also that such amendments, as may be specified by the Board, may be done by the importer or exporter on the common portal. .